2012 (3) TMI 407

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....or of law in holding that the appellant was liable for penalty under Section 112(a) of the Customs Act, 1962. 2. Whether the Tribunal committed substantial error of law in holding that the appellant was liable for penalty although the appellant had never claimed ownership over the rough diamonds exported by exporting firms situated at Hong Kong to India and admittedly no bills of entry were filed....

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.... No. 53/2003, dated 23rd June 2003 issued by the Central Board of Excise and Customs, particularly clause 6 thereof. 6. Whether the Tribunal committed substantial error of law in not following its own decision in the case of Sahil Diamonds v. C.C., reported in 2010 (250) E.L.T. 310, which was confirmed by the Hon'ble Supreme Court. ORDER ON CIVIL APPLICATION NOS. 490, 491, 492, 493, 488 & 489 "....